- 116 -
consistent with the Court's opinion in the Pike case, less out-
of-pocket expenditures. The Kozaks did not respond to the
Court's order, and on September 30, 1986, the Court entered an
Order and Decision against the Kozaks for deficiencies in tax in
the amounts of $1,641, $1,844, and $902 for the taxable years
1973, 1974, and 1975, respectively, reflecting approximately a 7-
percent reduction of the deficiencies that respondent had
determined against the Kozaks.
VII. Pretrial Developments
A. The Kersting Deposition--Postponed (January 1987)
On November 17, 1986, Mr. Seery and Mr. McWade signed a
stipulation to take Mr. Kersting's deposition in Honolulu. On
January 7, 1987, the day to which the deposition had been
adjourned, Mr. Bradt and Mr. Moseley filed a motion for
protective order with the Court on behalf of Mr. Kersting. Judge
Goffe denied the motion in a telephone conference call with the
parties on the morning of January 7, 1987.
Mr. Seery did not appear at the deposition because he had
withdrawn or was in the process of withdrawing from the Kersting
project test cases. Mr. Moseley appeared at the deposition and
stated that Mr. Kersting would not be deposed until Mr. Kersting
was provided with copies of any prior statements he had made to
the Internal Revenue Service. Although Mr. Kersting was not
deposed on January 7, 1987, Messrs. McWade, Moseley, and Chicoine
agreed on a procedure for respondent to review a large number of
documents produced by Mr. Kersting at that time.
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